SA302 Explained: How to Obtain Your Tax Summary from HMRC

Get Your SA302 & Tax Year Overview from HMRC

If a mortgage lender, broker or visa caseworker has asked you for an SA302, they almost certainly want a second document with it: a Tax Year Overview. The SA302 is HMRC’s tax calculation showing how your tax bill was worked out from your Self Assessment return. The Tax Year Overview is HMRC’s matching statement showing what you actually owed and paid. Lenders compare the two to confirm the figures are consistent. This guide explains both documents, how to download them from your HMRC account in a few minutes, and what to do if you (or your accountant) filed using commercial software like Xero or QuickBooks — in which case the SA302 may not be visible at all.

What Is an SA302?

An SA302 — sometimes called an SA302 Tax Calculation — is the document HMRC produces from your Self Assessment return to show how your tax bill was calculated for a given tax year. It is the standard way self-employed sole traders, landlords, partners, and company directors prove their income to UK lenders, since they don’t have payslips.

A typical SA302 shows:

• Your name, address and Unique Taxpayer Reference (UTR)
• The tax year it covers (for example, 6 April 2024 to 5 April 2025)
• Each income source — self-employment profit, employment income, dividends, rental income, savings interest
• Personal allowance and any other reliefs claimed
• Taxable income after allowances
• How much tax has been worked out at each rate band
• Class 2 and Class 4 National Insurance for sole traders
• The total tax due for the year

HMRC stopped posting paper SA302s automatically in September 2017. You now generate the document yourself from your HMRC online account, or your accountant generates the equivalent from their tax software.

What Is a Tax Year Overview?

The Tax Year Overview is a separate, shorter HMRC document that shows the same tax year from the payments side: what you owed, what you have paid, and any outstanding balance. It is generated from HMRC’s record of your account, not from the figures in your tax return.

A typical Tax Year Overview shows:

• The tax year being reported
• The total tax due for the year
• Payments made by you against that liability
• Any balancing payment outstanding or refund due

It is much shorter than the SA302 — usually a single page. Lenders use it to cross-check that the tax shown on the SA302 actually appears on HMRC’s books and has been paid.

SA302 vs Tax Year Overview

The two documents are closely related and very often confused. Both come from HMRC, both relate to the same tax year, both are needed for most mortgage applications. They show different things:

SA302 (Tax Calculation)	Tax Year Overview
Shows how HMRC calculated your tax bill	Shows what you owe and what you’ve paid
Generated from your Self Assessment return	Generated from your HMRC tax account ledger
Lists income sources, allowances, tax bands, and tax due	Lists total tax due, payments made, and any balance
Lender uses it to verify your income	Lender uses it to verify the SA302 figures match HMRC’s records

 

Crucially, the “total tax due” figure on the SA302 should match the “amount due” figure on the Tax Year Overview to the penny. If they don’t, lenders will pause the application and ask for an explanation — usually because of an amended return or an unallocated payment.

Why Mortgage Lenders Ask for Both

Lender underwriting for self-employed borrowers in 2025/26 is stricter than it was a decade ago. The pairing of SA302 + Tax Year Overview gives lenders three things in one quick check:

• Verified income — the SA302 confirms what you earned across all sources, signed off by HMRC
• Verified tax compliance — the Tax Year Overview confirms the tax was actually paid, not just calculated
• A consistency check — figures across the two documents must match

Most UK lenders require the documents for the last two or three tax years, though some will go to four. They are also typically valid for around 18 months from the tax year end. HMRC publishes a list of mortgage providers that accept self-printed and software-generated SA302s alongside the Tax Year Overview, available on gov.uk under “Mortgage providers and lenders who accept a SA302 tax calculation and a tax year overview”.

As outlined in official HMRC guidance, pairing the SA302 (tax calculation) with the Tax Year Overview provides lenders with verified income and confirmed tax compliance.

How to Get Your SA302 from HMRC Online

If you (or your accountant) filed your Self Assessment return directly through the HMRC website, the SA302 will be available in your HMRC online account. The process takes a few minutes:

1. Sign in to HMRC online services at gov.uk using your Government Gateway User ID and password.
2. From the Self Assessment dashboard, scroll to “More Self Assessment details” or “Your returns”.
3. Select “Get your SA302 tax calculation” and choose the tax year you need.
4. Click “View your calculation”, then “Print your full calculation” at the bottom.
5. Save the document as a PDF — this is the version most lenders accept.

If you filed your return online, the SA302 is normally available around 72 hours after submission. HMRC retains the last four tax years of SA302 calculations in your online account.

How to Get Your Tax Year Overview from HMRC Online

The Tax Year Overview is in the same area of your HMRC account but a separate document. You need to download it as well as the SA302 — they don’t come together automatically.

6. From the Self Assessment dashboard, look for “View your Self Assessment account” or “Your tax year overview”.
7. Select the tax year that matches the SA302 you have just downloaded.
8. Click “Print your Tax Year Overview” and save the PDF.

Repeat for each tax year your lender has requested. The figures on each Tax Year Overview should be checked against the matching SA302 before sending — even small mismatches cause underwriting delays.

If Your Accountant Filed Using Commercial Software

This is where many self-employed mortgage applicants get stuck. If your Self Assessment return was submitted through commercial tax software — Xero, QuickBooks, TaxCalc, IRIS, FreeAgent and similar — the SA302 will not appear in your HMRC online account. HMRC accepts the return but only generates the SA302 view for returns filed directly through the HMRC website.

In that situation, the standard solution agreed years ago between HMRC, the Council of Mortgage Lenders and the major accounting software providers is:

• Your accountant exports the Tax Computation (sometimes labelled “SA302-style”) from their software and provides it to you as a PDF
• You download the matching Tax Year Overview from your HMRC account in the usual way
• You give the lender both documents together

Most major UK lenders accept this software-generated equivalent as long as the matching HMRC Tax Year Overview is provided alongside it. If a particular lender insists on the HMRC-branded version specifically, your only options are to call HMRC and request a paper copy by post (around 14 days), or have the return re-filed through the HMRC website — which most accountants won’t do solely for that purpose.

Other Situations Where You Might Need an SA302

Visa applications

UK Home Office spouse and partner visa applications under Appendix FM use the SA302 to evidence the Minimum Income Requirement for self-employed sponsors. Visa caseworkers also typically request the matching Tax Year Overview, again to confirm the tax position is settled.

Business loans and asset finance

Commercial lenders apply the same logic as mortgage lenders: SA302 for income evidence, Tax Year Overview to confirm the tax has actually been paid. For limited companies, lenders often want the company’s filed accounts and Corporation Tax position rather than the directors’ SA302s, but directors with significant dividend income may still be asked for personal SA302s.

Tax credits, student finance, and bursaries

Some bursary applications, school assisted-place schemes and student finance assessments also accept the SA302 as proof of household income — the rules vary by scheme. The Tax Year Overview is requested less often in these contexts but is still useful to have ready.

PAYE-only employees

If your only income is from PAYE employment, you do not normally have an SA302 because you do not file a Self Assessment return. Lenders use your P60 and recent payslips instead. The SA302 only exists for people who have filed a Self Assessment return.

Common Mistakes and How to Avoid Them

• Sending the SA302 without the Tax Year Overview — most lenders need both. Treat them as a single set of documents, not optional alternatives.
• Sending screenshots — lenders need the full PDFs as printed from your HMRC account or your accountant’s software.
• Mismatched figures — if the totals don’t tie between the two documents, double-check whether you filed an amendment, or whether HMRC has applied a payment to a different period. Resolve before submitting.
• Trying to find an SA302 that does not exist — if your return was filed through commercial software, the SA302 won’t be in your HMRC account. Use the software’s Tax Computation instead.
• Filing your return and immediately trying to print — wait around 72 hours after online submission for the SA302 to be available.

As frequently noted by ICAEW members supporting self-employed clients, mismatched figures between the SA302 and Tax Year Overview are one of the top reasons mortgage applications are delayed.

Frequently Asked Questions

What is an SA302?

An SA302 is HMRC’s official tax calculation showing how your tax bill was worked out from your Self Assessment tax return. It lists each income source, the personal allowance and reliefs applied, the tax bands used, and the total tax due for the year. It is the standard proof of income document for self-employed UK mortgage applicants.

How do I get my SA302?

Sign in to your HMRC online account, go to the Self Assessment section, select “Get your SA302 tax calculation”, choose the tax year, and print or save the full calculation as a PDF. If your return was filed through commercial software, the SA302 will not be visible in HMRC online — your accountant will need to provide the equivalent Tax Computation from their software instead.

What is the difference between an SA302 and a Tax Year Overview?

The SA302 shows how HMRC calculated your tax bill from your return. The Tax Year Overview shows what you actually owe and have paid against your HMRC account. Most mortgage lenders ask for both — the SA302 to verify income, the Tax Year Overview to verify that the tax was paid and the figures match.

How long does it take to get an SA302?

If you filed your return online, the SA302 is usually available in your HMRC account around 72 hours after submission. If you call HMRC and ask for a paper copy by post, allow approximately 14 days. The Tax Year Overview is typically available immediately in your online account.

How many years of SA302 are available online?

HMRC retains the last four tax years of SA302 calculations in your online account. Older calculations can be requested from HMRC by phone or post, although accountants will often hold copies in their own records as well.

My SA302 is missing from my HMRC account — why?

Almost always because the return was filed using commercial tax software rather than directly through the HMRC website. HMRC only generates the SA302 view for returns filed through its own service. Ask your accountant for the Tax Computation PDF from their software, and pair it with the Tax Year Overview from your HMRC account.

Will lenders accept an SA302 produced by my accountant’s software?

Most major UK mortgage lenders accept software-generated Tax Computations from recognised products including Xero, QuickBooks, TaxCalc, IRIS, FreeAgent and Andica, provided the matching HMRC-printed Tax Year Overview is supplied alongside. HMRC publishes a list of accepting lenders on gov.uk. Always check with the specific lender before submitting.

How many years of SA302 do mortgage lenders ask for?

Typically the last two or three tax years, depending on the lender’s underwriting policy and how long you’ve been self-employed. Some lenders go to four years for newer self-employed borrowers; others accept two for established traders with stable income. Always confirm with the lender or broker what they need before downloading.

For the most accurate and up-to-date instructions, always refer to the latest HMRC guidance on Self Assessment documents.

About the Author

Adrian Lawrence FCA is the founder of FD Capital and a Fellow of the Institute of Chartered Accountants in England and Wales. He holds a BSc from Queen Mary College, University of London, and has over 25 years of experience as a Chartered Accountant and finance leader working with private, PE-backed and owner-managed businesses across the UK.

Adrian and his network of fractional Finance Directors regularly support founders, directors and self-employed professionals through Self Assessment, Corporation Tax filings and the routine HMRC paperwork that surrounds them — including SA302 and Tax Year Overview production for mortgage and visa applications. Mismatched SA302 and Tax Year Overview figures are one of the most common reasons mortgage applications stall for self-employed borrowers, and the fix is almost always upstream in how the original Self Assessment was filed and reconciled. If your business would benefit from a review of its tax compliance framework, FD Capital can introduce an experienced fractional Finance Director to provide hands-on guidance.